The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax, unless the contractor is a constituent part of that entity.
NRS 374.345
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
Applied in 1 court decision — leading case Scotsman Manufacturing Co. v. State (1991)
Most recently applied in Scotsman Manufacturing Co. v. State (March 1991)
(Added to NRS by 1967, 905; A 1983, 445; 2005, 1776)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.